The following information is for Carla Vista Company: 1. 2. 3. 4. 5. 6. Cash balance per bank, July 31, $8,394. July bank service charge not recorded by the depositor, $26. The bank erroneously charged another company's $800 cheque against Carla Vista's account. Cash balance per books, July 31, $10,014. The bank charged Carla Vista's account $400 for a customer's NSF cheque. Deposits in transit, July 31, $2,510. Carla Vista recorded a cash receipt from a cash sale from a customer as $32. The bank correctly recorded it as $23. The bank collected a $1,430 note for Carla Vista in July, plus interest of $41, less a fee of $23. The collection has not been recorded by Carla Vista and no interest has been accrued. Outstanding cheques, July 31, $677. 8. 9. Prepare a bank reconciliation at July 31. (List items that increase balance as per bank & books first.) CARLA VISTA COMPANY Bank Reconciliation July 31 - Journalize the adjusting entries at July 31 on the books of Carla Vista Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) No. Account Titles and Explanation Debit Credit July 31 (To record the bank service charge, correct deposit error and NSF cheque) July 31 (To record the collection of the note)